印度向大众追缴12亿美元关税案在孟买高等法院再开庭：大众称追溯12年超出法定期限
孟买——印度政府与德国大众汽车之间高达12亿美元的关税追缴案10月29日在孟买高等法院再度开庭，双方就进口分类与追溯期限激烈交锋。据路透社报道，这笔约1.1526万亿卢比（约合12亿美元）的追缴额，是印度同类进口关税追缴中金额最大的一笔。
印度海关指控，斯柯达大众印度公司在2012年至2024年间的约3.3万笔进口交易中，将实际上接近整车的成套散件按单个零部件申报、适用5%至15%的低税率，而按成套散件（CKD）应适用30%至35%的税率。海关2024年9月发出说明理由通知，要求补缴差额及利息。大众否认指控；其律师达塔尔在庭上主张，印度法律只允许追溯审查最近五年的进口记录，税务机关回溯12年已超出权限。印度政府一方由副总检察长文卡塔拉曼出庭，主张追缴合法。
此案程序一波三折：孟买高等法院一个合议庭2025年2月听审六天后保留判决，但因未能在期限内宣判，2026年8月决定不再审理、案件须重新听审；10月29日的庭审即为重审的开始，下一次庭审定于其后一周内举行。
大众在印度乘用车市场份额仅约2%，正与印度JSW集团洽谈出售当地业务股权、合作扩产电动车，路透社指出这场税务纠纷给谈判蒙上阴影；另据彭博社报道，大众已暂停一项筹备大半年的印度电动车投资计划。路透社2025年的一项统计显示，包括马鲁蒂铃木、现代、本田、丰田与大众在内的多家车企在印度面临的各类税务争议总额约60亿美元。
（来源：路透社）
India's $1.2 Billion Customs Case Against Volkswagen Returns to Bombay High Court; Carmaker Argues 12-Year Lookback Exceeds Legal Limit
Mumbai — India's $1.2 billion customs case against Germany's Volkswagen returned to the Bombay High Court on October 29, with the two sides clashing over import classification and the permissible lookback period. According to Reuters, the demand of about 1.1526 trillion rupees (roughly $1.2 billion) is the largest import-duty claim of its kind in India.
Indian customs authorities allege that in some 33,000 import transactions between 2012 and 2024, Skoda Auto Volkswagen India declared what were effectively near-complete vehicle kits as individual parts, paying duties of 5 to 15 percent, when as completely knocked down (CKD) kits they should have been taxed at 30 to 35 percent. Customs issued a show-cause notice in September 2024 seeking the shortfall plus interest. Volkswagen denies the allegation; its counsel Arvind Datar argued in court that Indian law permits review of only the previous five years of imports and that the authorities' 12-year lookback exceeds their powers. Additional Solicitor General N. Venkataraman defended the demand for the government.
The case has had a winding procedural path: a Bombay High Court bench heard it for six days and reserved judgment in February 2025, but in August 2026 the bench released the matter without a verdict after failing to rule within the prescribed time, requiring a fresh hearing. The October 29 session opened that rehearing, with the next hearing set for the following week.
Volkswagen holds only about 2 percent of India's passenger-car market and is in talks with India's JSW Group on selling a stake in its local operations and expanding electric-vehicle production; Reuters notes the tax dispute hangs over those talks, and Bloomberg has reported that Volkswagen has paused a planned India EV investment project prepared over more than half a year. A Reuters tally in 2025 put the total tax disputes faced by automakers in India — including Maruti Suzuki, Hyundai, Honda, Toyota and Volkswagen — at about $6 billion.
(Source: Reuters)
来源：路透社
发布：GSM·美国（发布链接）
图片来源：图：大众汽车印度公司位于浦那的工厂（资料图）。CC BY-SA 3.0，经 Wikimedia Commons。 / Photo: Volkswagen India plant in Pune (file photo). CC BY-SA 3.0, via Wikimedia Commons.
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